◇ OVERRIDE · DRAFT

Override AI judgment for Onboarding implementation services

Each override is its own first-class record with its own URL. Auditors will review this entry independently from the underlying judgment. The structured reason becomes a row in the audit-trail event log; the free-form rationale becomes the narrative the auditor reads.

Step 1 · Choose what to override

Field	AI proposal	Status
Distinct (overall)	true	◇UNCHANGED
Pattern of transfer	point_in_time at go-live	◇UNCHANGED
SSP method	cost_plus_margin · 32% blended	◇UNCHANGED
Allocated transaction price ($)	84400	◇UNCHANGED

Step 2 · Structured reason (controlled vocabulary)

External auditor disagrees with AI position⚠HIGHauditor_disagrees

Auditor has flagged the AI judgment in the prior period; management override is documented.

Additional facts not visible in the contract document⚠HIGHadditional_facts_not_in_contract

Side letter, oral commitment, or customary practice not extracted by the AI.

Customer-specific history overrides general pattern◐MEDIUMcustomer_specific_history

Prior dealings with this customer suggest a different recognition pattern than the AI default.

Material amendment received after AI run◐MEDIUMmaterial_amendment_post_ai

Contract was modified after the AI completed its analysis; values must be updated manually.

Accounting policy choice (entity-level)◐MEDIUMpolicy_choice

Entity has elected a policy (e.g., shipping & handling expedient) that overrides the AI default.

Preparer judgment — additional information considered◇LOWpreparer_judgment

Preparer applied professional judgment beyond the AI's grounding. Reason in free-form field below.

Source data correction◇LOWdata_quality

AI was given incorrect input data; override corrects the value rather than the judgment.

Updated interpretation of the standard◇LOWstandard_interpretation_change

New ASU, EITF, or SEC guidance changes the conclusion since the AI prompt was last calibrated.

Step 3 · Free-form rationale (auditor will read this)

0 / 20 min

Step 4 · Attachments (optional)

Override creates a new audit-trail entry · references parent judgment 018f2a4b7c80… · originator: the controller (logged-in user) · timestamp will be assigned at commit · Merkle anchor next daily root